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Learning about risk-factor exposures from earnings : implications for asset pricing and manipulation
Beyer, Anne; Smith, Kevin - In: Journal of accounting & economics 72 (2021) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10013203478
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Aggregation bias in estimates of conditional conservatism : theory and evidence
Cano-Rodríguez, Manuel; Núñez-Nickel, Manuel - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 51-78
Persistent link: https://www.econbiz.de/10011525581
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Managerial myopia and the unintended real consequences of conditional conservatism
Chung, Byung Hun; Collins, Daniel W.; Song, Jane Z. - In: Journal of business finance & accounting : JBFA 50 (2023) 5/6, pp. 1060-1097
Persistent link: https://www.econbiz.de/10014304138
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Is historical cost accounting a panacea? : market stress, incentive distortions, and gains trading
Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian - 2012
Persistent link: https://www.econbiz.de/10009552187
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Is historical cost accounting a pancea? : market stress, incentive distortions, and gains trading
Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian - 2015
Persistent link: https://www.econbiz.de/10010509478
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Is historical cost accounting a Panacea? : market stress, incentive distortions, and gains trading
Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian - In: The journal of finance : the journal of the American … 70 (2015) 6, pp. 2489-2538
Persistent link: https://www.econbiz.de/10011411355
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A fractional cointegration approach to testing the Ohlson accounting based valuation model
Lee, Shih-cheng; Lin, Chien-ting; Yu, Min-teh - In: Review of quantitative finance and accounting 41 (2013) 3, pp. 535-547
Persistent link: https://www.econbiz.de/10010188241
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Essays in financial economics
Shang, On Tat Alfred - 2004
Persistent link: https://www.econbiz.de/10003778060
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Financial reporting and conflicting managerial incentives : the case of management buyouts
Fischer, Paul E.; Louis, Henock - In: Management science : journal of the Institute for … 54 (2008) 10, pp. 1700-1714
Persistent link: https://www.econbiz.de/10003776059
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A note on the time series measure of conservatism
Brauer, Sebastian; Westermann, Frank - 2010
Persistent link: https://www.econbiz.de/10003939390